- In these rules, unless the context otherwise requires, -(a)"Scheme" means the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, specified under Chapter V of the Finance (No.2) Act, 2019 (23 of 2019);(b)"section" means the section of the Finance (No. 2) Act, 2019;(c)"Form" means the Form annexed to these rules;(d)Words and expressions used in these rules but not defined in these rules and defined in the Scheme shall have the meanings respectively assigned to them in the Scheme.
